2005 (2) TMI 5

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Full Text of the Document

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....provisions of Section 68 and 70 of Chapter V of the Finance Act, 1994 inasmuch as the said assessee failed to pay the Service Tax on due date and failed to furnish half-yearly Returns in the prescribed form i.e. ST-3 to the Department within the stipulated time period of 25 days of the preceding half yearly ending September, 2000. The assessee filed ST-3 Returns for the above period on 21-11-2003 ....